Śrīmad-Bhāgavatam · Text 4.21.34
Who is speaking and story frame
असाविहानेकगुणोऽगुणोऽध्वर:
पृथग्विधद्रव्यगुणक्रियोक्तिभि: ।
सम्पद्यतेऽर्थाशयलिङ्गनामभि-
र्विशुद्धविज्ञानघन: स्वरूपत: ॥ ३४ ॥
asāv ihāneka-guṇo ’guṇo ’dhvaraḥ
pṛthag-vidha-dravya-guṇa-kriyoktibhiḥ
sampadyate ’rthāśaya-liṅga-nāmabhir
viśuddha-vijñāna-ghanaḥ svarūpataḥ
The Supreme Personality of Godhead is transcendental and not contaminated by this material world. But although He is concentrated spirit soul without material variety, for the benefit of the conditioned soul He nevertheless accepts different types of sacrifice performed with various material elements, rituals and mantras and offered to the demigods under different names according to the interests and purposes of the performers.
Read Śrīla Prabhupāda's purport on Vedabase.io